Integrating recommendations from sustainability performance audits
Moving from words to action
Bibliographic Data
| ID | 21723724 |
|---|---|
| Authors | David Talbot (0000-0002-9675-2703, Direction de l'enseignement et de la recherche, École Nationale D’administration Publique (ENAP), Quebec (Quebec), Canada, corresponding author), Olivier Boiral (0000-0002-9722-7644, Université Laval) |
| Year | 2023 |
| Volume | 25 |
| Issue | 12 |
| Pages | 2300-2322 |
| Publication date | 2023-12-02 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Public Management Review (JOURNAL) |
| Journal identifiers | ISSN: 1471-9037 • E-ISSN: 1471-9045 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/14719037.2023.2222119 |
| OpenAlex | W4380085988 |
| Language | EN |
| References cited | 68 |
This study explores how government organizations integrate audit recommendations and justify decoupling auditees’ commitments from organizational realities. Moreover, it examines the analysis of recommendations from 31 sustainability performance audits conducted in 20 Canadian public organizations over 12 years. The longitudinal approach adopted in this study revealed decoupling strategies in most audited organizations and a tendency to perpetuate and reproduce these practices over time. Several factors, such as political interference and problems in the dimensions considered in the audit, contribute to the emergence and maintenance of decoupling over time
Audit · Business · Corporate social responsibility · Political science · Process management · Public relations · Sustainability · Sustainability reporting · Corporate Social Responsibility Reporting · Management and Organizational Studies · Public Policy and Administration Research · Accounting
The Audit Society
Methodological fit in management field research
Concepts and forms of greenwashing
Internalization of Environmental Practices and Institutional Complexity
From Smoke and Mirrors to Walking the Talk
Sustainable Development Goals
Isomorphism, Diffusion and Decoupling
Corporate Greening Through ISO 14001
The New Public Governance? 1
Ideas and actions
Audit report construction
State audits in the United States, 1996-2000
The use, non-use and misuse of indicators in sustainability assessment and communication
Document Analysis as a Qualitative Research Method
Into the Purple Zone
Measuring and comparing local sustainable development through common indicators
Performance Audits and Supreme Audit Institutions’ Impact on Public Administration
Reflexive Watchdogs? How Supreme Audit Institutions Account for Themselves
A General Inductive Approach for Analyzing Qualitative Evaluation Data
Member Checking
Three Approaches to Qualitative Content Analysis
Challenges When Using Grounded Theory
Institutionalized Organizations
| Citation velocity | historical |
|---|---|
| Highly cited | No |